Low-dose, low-energy SIMOX (Separation by IMplanted OXygen) materials can reduce the production cost and also provide thinner top silicon and buried oxide (BOX) layers for smaller dimension electronic devices. However, it is more challenging to control the processing conditions since these layers are much thinner than those of conventional wafers. Several studies have shown that the defects in the top Si layer as well as in the BOX layer are influenced by the growth of the oxide precipitates

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... ing the implantation and the annealing processes [1-3]. The structural transformation of BOX layer including the Si-O bonding information is necessary to be investigated in order to understand and be able to control the quality of SIMOX structure. This study focuses on the investigation of the relationship between the structural transformation and the characteristics of the Si-O bonds in the as-implanted and annealed SIMOX samples. The effect of implanted oxygen doses and annealing condition on the structural transformation of the BOX layers was investigated using Transmission Electron Microscopy (TEM). In addition, the Si-O bonding in these SIMOX materials was evaluated based on their infrared absorption characteristics using Fourier Transform Infrared Spectroscopy (FTIR).